It is possible for users to consume Strategy product licenses in unloaded projects and have those licenses appear for the user in an audit report. This issue can be seen in the following Strategy Knowledge Base technical note:
KB11610 - License Manager indicates a user name under one or more privileges but the User Editor shows no privileges assigned to the same user in Strategy Developer 10.x.
It is currently not possible to view unloaded projects in the User Editor so that this issue can be avoided. This enhancement request was reviewed by our Technology team for feasibility and will not be scoped for a code fix in any upcoming Strategy release.